Lectures On the Principles of Local Government

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I want further to explain the principle of taxation according to benefit, and I will examine more closely those services which illustrate this principle.
I commence with two services which have under- gone a change from taxation according to benefit to taxation according to an equal rating, or which exhibit other important illustrations of this part of the subject.
The sanitary laws have made it compulsory to clear away all refuse from houses or other premises. Formerly this was a matter of ind
...ividual choice. Thirty years ago it would have been undertaken by private enterprise, because it was remunerative. House refuse was of value for brick-making and other industries, just as stable refuse is still of value. But before private capital could step in the removal of house refuse was constituted a function of local government, and for a long time the sanitary author- ities obtained large sums from private capitalists for the permission to collect house refuse. Then the brick industry changed and sanitary science became more exacting, until now the same service is a heavy charge LOCAL GOVERNMENT 159 upon the ratepayers not according to benefit, but according to equal rating.

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